(A)   Current operations. The budget message submitted by the Mayor to the Town Council may be explanatory of the budget, shall contain an outline of the proposed financial policies of the town for the budget year, and may describe the important features of the budget plan. It may set forth the reasons for salient changes from the previous year in cost and revenue items and shall explain the major changes in financial policy.
   (B)   Capital improvements. As a part of the budget message with relation to the proposed expenditures for down payments and other proposed expenditures for capital projects stated in the budget, the Mayor may include a statement of pending capital projects and proposed new capital projects, relating the respective amounts proposed to be raised by appropriations in the budget and the respective amounts, if any, proposed to be raised by the issuance of bonds during the budget year.
   (C)   Capital program. The Mayor may also include in the message or attach to the message a capital program of proposed capital projects for the succeeding years as the Council may require.
   (D)   Supporting schedule. Attached to the budget message may be supporting schedules, exhibits and other explanatory material, in respect to both current operations and capital improvements, as the Mayor shall believe useful to the Town Council.
(Laws of Fla., Ch. 59-1708, Art. VII, § 2; Ch. 65-2067, § 1)  (2000 Code, § 2-148)